Auditing and Assurance

The Institute

• Quality Management for Firms and Engagements Resource Centre
• HKICPA Panel Discussion Webinar: Audit Quality – A Culture of Professional Skepticism (August 2021)

AFRC 

• Audit Focus: 2024 year-end audits (October 2024)
• Setting and Reinforcing Tone at the Top to Achieve Quality Audits (June 2024)
• Roundtable Discussion on Audit Quality and Climate-Integrated Audits in Hong Kong (June 2024)
• The Importance of Audit Documentation Integrity (May 2024)
• Audit Focus: 2023 Financial Year-end Audit Reminder (December 2023)
• Audit Focus: Effective Planning – They Key to High-Quality Audits (July 2023)
• Audit Focus: 2022 Financial Year-end Audit Reminder (December 2022)
• An External Auditor’s Guide to Performing Root Cause Analysis (June 2022)

Others

• CPA Canada Audit quality blog
• Financial Reporting Council UK Promoting audit quality
• ICAEW Supporting audit quality

The Institute

• HKSA 540 (Revised) Auditing Accounting Estimates and Related Disclosures
• HKICPA e-seminar: Update on Revised HKSA 540

IAASB

• IAASB Final Pronouncement and Basis for Conclusions
• Expected Credit Losses Illustrative Examples (August 2020)
• Simple and Complex Illustrative Examples (May 2020)
• Audit Client Briefing (November 2019)
• At a Glance (October 2018)

ICAEW

• Auditing Accounting Estimates Resources and Support Tools

The Institute

• HKSA 700 (Revised) Forming an Opinion and Reporting on Financial Statements
• HKSA 701 Communicating Key Audit Matters in the Independent Auditor's Report
• HKSA 705 (Revised) Modifications to the Opinion in the Independent Auditor's Report
• HKSA 706 (Revised) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
• HKSA 720 (Revised) The Auditor's Responsibilities Relating to Other Information
• Auditor’s Responsibilities
• Frequently Asked Questions
• HKICPA E-learning: The Revised Auditor’s Report 
• Second Year Review of Revised Auditor’s Report (November 2018)
• First Year Review of Revised Auditor’s Report (October 2017)

HKICPA A-Plus Articles

• Second year experiences with revised auditor’s reports (January 2019)
• First year experiences with revised auditor’s reports (November 2017)
• New and revised HKSAs on auditor reporting and auditor's responsibilities relating to other information (December 2015)
• Making audit more communicative (October 2015)
• New and revised Auditor Reporting Standards (May 2015)

The Stock Exchange of Hong Kong

• Frequently Asked Questions (see FAQs 002-2017 to 004-2017)

IAASB

• Feedback Statement: Auditor Reporting Post-Implementation Review (June 2021)
• The New Auditor’s Report: Questions and Answers (November 2016)

The Institute

Publications

• Alert 50: Regulatory reporting under the Insurance Ordinance (Cap. 41) upon implementation of HKFRS 17 during the transitional period before the implementation of the Risk-based Capital Regime (March 2024) 
• Alert 46: Reminders for auditor’s reporting on the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules (March 2023)
• Alert 40: Auditor’s reporting requirements for the Funding Scheme for Children’s Well-being and Development (August 2021)
• Page 25 to 30 of HKICPA Quality Assurance Report 2020 (March 2021)
• Alert 36: Solicitors’ accounts reporting pitfalls (October 2020)
• Alert 35: Compliance work for regulated entities (June 2020)
• FAQ on Practice Note 840 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules

On Demand E-Learning

• E-learning: Solicitors’ Accounts Rules and PN840 Reporting Engagements (2024) (August 2024) 
• E-learning: Industry Update Relating to Investment Funds (November 2023)
• E-learning: Workshop: Compliance reporting on Securities and Futures (Client Money) Rules and Securities and Futures (Client Securities) Rules (November 2023)
• E-learning: New Reporting Requirements for licensed insurance broker companies under the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules (April 2023)
• E-learning: Industry Update Relating to Investment Funds 2022 (November 2022)
• E-learning: Solicitors’ Accounts Rules and PN840 Reporting Engagements (2021) (January 2021)
• E-learning: ESG Assurance Reporting in Hong Kong (January 2021)

The Institute

• HKICPA Alert No. 42: Update on impact of Coronavirus Outbreak on Audits and Auditors (March 2022) 
• Auditing and COVID-19, A quick guide (August 2020)
• HKICPA Alert No. 32: Impact of Coronavirus Outbreak on Audits and Auditors (February 2020)

The Stock Exchange of Hong Kong

• COVID-19 Pandemic: FAQ, Guidance and Statements

Others

• CPA Australia Reporting and auditing during COVID-19
• IAASB Guidance for Auditors During the Coronavirus Pandemic
• ICAEW Coronavirus and audit